Meyer & Smith is a full-service technology company. They provide equipment, installation services as well as training. Customers can purchase any product or service separately or as a bundled package. Cullumber Corporation purchased computer equipment, installation and training for a total cost of $112320 on March 15, 2021. Estimated standalone fair values of the equipment, installation, and training are $73500, $46800, and $20100 respectively. The transaction price allocated to equipment, installation and training is O $73500, $46800, $20100 respectively. O $112320 for the entire bundle. O $37440, $37440, $37440 respectively. O $58800, $37440, $16080 respectively